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T661 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim

T661 Scientific Research and Experimental Development (SR&ED) Expenditures Claim

What's new - Changes to Form T661

We have revised the form to accommodate the legislative changes coming into effect on January 1, 2014, and to make sure the form is consistent with the consolidated SR&ED policy documents released in December 2012.

You may submit T661(12) version of the form until December 31, 2013. Starting January 01, 2014, we will accept only the T661(13) version of the form for all tax years.

The following changes have been made:

We have removed lines 223 to 229 in Part 2.

We have removed lines 230 and 232 in Part 2. The relevant information from these lines is now requested on lines 620 and 622 in Part 7.

We have removed lines 235 to 238 in Part 2.

We have consolidated former Sections B and C in Part 2 so that all claimants answer the same three questions in Section B. We have also changed the order of the questions in Section B.

We have introduced notes in Parts 3 and 4 to advise that expenditures for capital property or the right to use capital property can no longer be claimed after December 31, 2013.

We have changed the descriptions for lines 350, 355, 390, and 504 to reflect that expenditures for capital property or the right to use capital property can no longer be claimed after December 31, 2013.

We have changed the description for line 820 to accommodate the 10% reduction in the prescribed proxy amount (PPA) for the number of days after December 31, 2013, in the tax year.

We have introduced new Part 9 to capture SR&ED claim preparer information.